摘要：

数字经济背景下，财会行业加速向数智化、业财融合方向转型，当前财务人员普遍存在数智工具应用能力不足、业财融合思维欠缺等问题。高校传统财会人才培养模式与福建本土中小微企业岗位需求严重脱节，存在课程脱离本土场景、重核算轻价值管理等短板。立足福建县域特色产业集聚、中小微企业轻量化运营的本土产业特征，以福建商学院教学实践为例，从业财融合视角出发，剖析区域企业复合型财会人才核心需求，构建“数智化+场景式+价值型”三维一体人才培养体系，配套课程、师资、实践、评价四大保障机制，以期破解地方高校财会人才培养与区域产业需求错位难题，为福建民营中小微企业数字化转型提供适配的财会人才支撑。

Abstract：

Against the background of digital economy,the accounting industry is accelerating its transformation towards digital intelligence and business-finance integration.At present,most financial staff are deficient in digital intelligent tool application capabilities and business-finance integrated thinking.The traditional accounting talent training mode adopted by universities is severely disconnected from the job demands of local small,medium and micro enterprises in Fujian Province,featuring drawbacks such as curriculum divorced from local practical scenarios and emphasis on accounting calculation rather than value management.Based on Fujian's industrial characteristics including clustered county-level characteristic industries and lightweight operation of small and micro enterprises,this paper takes the teaching practice of Fujian Business University as a research case.From the perspective of business-finance integration,it analyzes the core demands of regional enterprises for compound accounting talents,and constructs a three-in-one talent training system characterized by digital intelligence,scenario-based teaching and value orientation,supported by four guarantee mechanisms covering curriculum,faculty,practice and evaluation.The research aims to solve the mismatch between accounting talent training in local applied universities and regional industrial demands,and provide targeted accounting talents for the digital transformation of private small,medium and micro enterprises in Fujian.